A'ayan Leasing and Investment Company K.S.C.P. (KWSE:AAYAN)

KWSE:AAYAN Balance Sheet

Financials in millions KWD. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	15.08	34.88	17.59	19.73	17.01	30.94
Short-Term Investments	48.47	0.43	-	-	-	-
Trading Asset Securities	70.89	13.98	12.36	11.69	9.69	1.97
Cash & Short-Term Investments	134.44	49.29	29.95	31.42	26.71	32.92
Cash Growth	123.17%	64.57%	-4.68%	17.64%	-18.86%	-9.36%
Accounts Receivable	35.63	5.99	2.12	1.99	2.55	2.26
Other Receivables	0.24	4.21	0.87	0.93	0.71	1.13
Receivables	35.87	10.2	2.99	2.92	3.26	3.39
Inventory	-	4.77	4.31	3.42	4.59	2.72
Prepaid Expenses	-	1.4	1.3	1.27	1.14	0.89
Restricted Cash	0.17	-	-	-	-	-
Other Current Assets	-	30.82	0.99	0.98	2.44	0.78
Total Current Assets	170.48	96.48	39.54	40	38.14	40.69
Property, Plant & Equipment	113.3	14.78	24.48	14.62	15.71	15.57
Long-Term Investments	17.39	15.66	19.41	18.06	20.09	11.14
Goodwill	-	-	-	-	0.09	0.09
Other Long-Term Assets	111.48	157.75	82.55	81.11	77.31	70.66
Total Assets	412.65	284.67	165.99	153.79	151.35	138.16

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	-	6.98	6.68	7.25	7.04	6.57
Accrued Expenses	4.19	1.43	0	0.07	0.09	0.55
Current Portion of Long-Term Debt	-	5	3.08	3.37	6.46	4.57
Current Portion of Leases	-	1.64	1.52	0.05	1.29	1.18
Current Income Taxes Payable	-	0.19	0.09	0.09	0.15	-
Other Current Liabilities	-	0.52	0.39	0.37	0.3	0.29
Total Current Liabilities	4.19	15.77	11.76	11.21	15.31	13.17
Long-Term Debt	122.96	51.83	6	8	8	-
Long-Term Leases	-	13.03	8.79	0.2	0.19	0.08
Pension & Post-Retirement Benefits	15.37	6.63	5.23	4.8	4.22	3.86
Other Long-Term Liabilities	65.39	25.91	18.71	19.21	20.15	19.81
Total Liabilities	207.9	113.15	50.49	43.42	47.87	36.92

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	66.4	66.4	66.4	66.4	66.4	71.4
Retained Earnings	47.53	44.46	30.03	23.69	16.3	7.37
Comprehensive Income & Other	7.91	7.95	7.24	7.97	8.52	9.48
Total Common Equity	121.84	118.82	103.67	98.06	91.22	88.25
Minority Interest	82.9	52.7	11.82	12.32	12.25	12.98
Shareholders' Equity	204.74	171.51	115.49	110.37	103.47	101.24
Total Liabilities & Equity	412.65	284.67	165.99	153.79	151.35	138.16

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	122.96	71.5	19.39	11.62	15.93	5.84
Net Cash (Debt)	11.48	-22.22	10.56	19.8	10.78	27.08
Net Cash Growth	-4.59%	-	-46.66%	83.73%	-60.21%	23.07%
Net Cash Per Share	0.02	-0.03	0.02	0.03	0.02	0.04
Filing Date Shares Outstanding	664.04	664.04	664.04	664.04	664.04	664.06
Total Common Shares Outstanding	664.04	664.04	664.04	664.04	664.04	664.06
Working Capital	166.29	80.71	27.78	28.79	22.83	27.53
Book Value Per Share	0.18	0.18	0.16	0.15	0.14	0.13
Tangible Book Value	121.84	118.82	103.67	98.06	91.13	88.16
Tangible Book Value Per Share	0.18	0.18	0.16	0.15	0.14	0.13
Land	-	11.68	11.68	11.68	11.68	11.68
Buildings	-	2.62	2.62	2.62	2.66	2.66
Machinery	-	4.53	3.64	3.42	5.23	5.86

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 29, 2026

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